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TMI Blog2018 (1) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... er protest and the same could not utilised by them due to the reason that proceedings were going on against them and before the concluding of the proceedings, their factory was closed. In that circumstances, whatever duty has been paid by the respondent by reversal of Cenvat credit is required to be refunded to the respondent in cash as the same was not recoverable from the respondent at all - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly two show cause notices were issued to the respondent dated 09/04/2012 and 04/05/2012 to deny Cenvat credit. After issuance of the show cause notices the respondent reversed the Cenvat credit. Later on, the show cause notices issued to the respondent were dropped in terms of the Notification No.24/2012-CE (NT) dated 19/04/2012 wherein the respondent was entitled to avail Cenvat credit. Thereaft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.). The same has been considered by the Larger Bench of this Tribunal in the case of Steel Strips vs. CCE, Ludhiana - 2011 (269) E.L.T. 257 (Tri. - LB) and it was held that Cenvat credit cannot be given in cash. Therefore, the impugned order is to be set aside. 4. None appeared on behalf of the respondent nor there is any adjournment request. Considering the fact that the issue is in narrow c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otices were dropped, therefore, the payment made by the respondent was under protest. As despite the notification No.24/2012 - CE (NT) dated 19/04/2012 which entitles the respondent to avail Cenvat credit, the show cause notice dated 04/05/2012 was issued. As respondent had reversed the Cenvat credit under protest and the same could not utilised by them due to the reason that proceedings were goin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the spirit of law and the respondent had complied the same, in that circumstances, the respondent is entitled for refund and the same has been allowed by the learned Commissioner (Appeals) in the impugned order. In that circumstances, I do not find any infirmity in the impugned order. The same is upheld. 7. Appeal filed by the Revenue is dismissed. (Order dictated and pronounced in the op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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